I don't watch The Colbert Report on a regular basis, but I did catch the May episode earlier this year, in which Colbert asked guest (and former chair of the FEC) Trever Potter about PACs while filling out an actual, legal form for creating a PAC.
Colbert is a man who follows through. He has pushed the boundaries of both comedy and PACs; the FEC approved his PAC earlier this week.
The Atlantic notes
It's questionable how many groups will follow in Colbert's footsteps. Right now, it's far easier to form a 527, produce "issue ads" that mention a candidate, and shield one's donors from public disclosure.
Note about 527s: These "soft money" organizations are the preferred donation method of billionaire George Soros.But for PACs that already exist, and aren't bashful about disclosing who their donors are, Colbert has just mainstreamed the idea of shunning donations to candidates in favor of unrestricted independent election advertising.